Generally, a semiconductor device includes a substrate on which a semiconductor element is formed, a wiring provided on the substrate and a resistance element and the like. The semiconductor device is sometimes used in an environment in which ambient temperature changes. The resistance element has temperature dependency, and, when the resistance value is changed with temperature, desired output voltage cannot be obtained. Therefore, it is necessary to reduce the variation range of the resistance value due to temperature change. A characteristic representing the change in the resistance value due to temperature change is a Temperature Coefficient of Resistance (“TCR”). TCR can be a negative or positive temperature coefficient, and, when the absolute value thereof is small, the variation range of the resistance value due to temperature is small. Conventionally, a resistance element having a positive temperature coefficient, and a resistance element having a negative temperature coefficient are combined to offset the positive temperature coefficient and the negative temperature coefficient, thereby, the magnitude of the combined TCR is reduced. Tantalum nitride has been used as the material. However, when the tantalum nitride having a negative temperature coefficient is used, in order to obtain a positive temperature coefficient, the thickness of the film is increased, which increases the element size.